بررسی اثر تبدیل ساختاری بر کارایی وصول مالیات بر ارزش‌افزوده در استان‌های ایران

Adeyinka, A., Salau, S., & Vollrath, D. (2013). Structural change in the economy of Nigeria. International Food Policy Research Institute. Working paper.

Ahangari, A., and Khorramzadeh, A. (2012). Investigating the Effect of Changes in Economic Structure on Iran's Gross Domestic Product: With Emphasis on Production and Export and Labor Productivity. Quantitative Economics. 9 (1). 71-88. [In Persian]

Aizenman, J., & Jinjarak, Y. (2008). The collection efficiency of the Value Added Tax: Theory and international evidence. Journal of International Trade and Economic Development. 17(3). 391-410.

Alizadeh, M., and Motalebi, M. (2017). Investigating the Impact of Value Added Tax on Government Size in Iran's Economy (Using the Border Test), Econometric Modeling Quarterly. 2 (1).156-135. [In Persian]

Arrellano, M. and Bond, S., (1991). Some Tests of Specification for Panel Data: MonteCarlo Evidence and Application to Employment Equation. The Review of Economic Studies. 58(2). 277297.

Baltagi, B. (2008). Econometric Analysis of Panel Data. 5^th Edition. John Wiley & Sons Publication. USA

Barro, R. J. & Lee, J. W. (1996). International Measures of Schooling Years and Schooling Quality. American Economic Review. 86. 218-23.

Besley, T., and T. Persson, (2014). Why Do Developing Countries Tax So Little?. Journal of Economic Perspectives. 28. 99–120.

Bikas, E., and Andruskaite, E. (2013). Factors Affecting Value Added Tax Revenue, European Scientific Journal. Special Edition 1. 41-49.

Blundell, R. & Bond, S. (1998). Initial Condition and Moment Restriction in Dynamic Panel Data Model. Journal of Econometrics. 87. 115143.

Botlhole, T.D. (2010). Tax Effort and Determinants of Tax Ratio in Sub-Saharan Africa. International Conference on Applied Economics. ICOAE.

Cevik, S., Gottschalk, J., Hutton, E., Jaramillo, L., Karnane, P., & Sow, M. (2019). Structural transformation and tax efficiency. International Finance. WP/19/30.

Ebrill, L.P.,  Keen, M. &  Perry, V.J. (2001). The Modern VAT, International Monetary Fund.

Fotrs, M. H., and Rasooli, M. (2016). The Effect of Structural Changes on Inequality in Iran. Journal of Economic Development Policy. 4 (1). 9-42. [In Persian]

Jorgenson, D. W., & Timmer, M. P. (2011). Structural change in advanced nations: a new set of stylised facts. Scandinavian Journal of Economics. 113(1). 1-29.

Gupta, A. (2007). Determinants of tax revenue efforts in developing countries. IMF Working Papers, No. 07/184 Washington. DC: The International Monetary Fund Organization for Economic. 1-39.

Izadkhasti, H., and Arab Mazar, A. (2017). Performance Analysis, Collection Efficiency and Executive Challenges of Value Added Tax Law. Tax Research Journal. 25 (36). 43-80. [In Persian]

Jorgenson, D. W., & Timmer, M. P. (2011). Structural change in advanced nations: a new set of stylised facts. Scandinavian Journal of Economics. 113(1). 1-29.

Karagoz, K. (2013). Determinants of Tax Revenue: Does Sectorial Composition Matter?. Journal of Finance, Accounting and Management. 4(2). 50-63.

Sarmento, J. (2016). The Determinants of Value Added Tax Revenues in the
European Union. The European Journal of Management Studies. 21(2). 79-99.

Mackenzie, G.A. (1991). Estimating the Base of the Value- Added Tax (VAT) in Developing Countries: The Problem of Exemptions. Public Finance. 47 (2). 257-270.

Mehrara, M., and Isfahani, P. (2015). A Study of the Relationship between Income Distribution and Tax Structure of Selected Countries. Tax Research Journal. 28. 228-209. [In Persian]

Mohajeri, P., Talebloo, R., and Setareh, L. (2020). Identifying the Factors Affecting the Ratio of VAT to GDP with Emphasis on Registration Threshold. Tax Research Journal. 45 (Series 93). 1-35. [In Persian]

Naderan, E. (2004). Estimation of Tax Capacity Resulting from the Implementation of the VAT bill in Iran, Ministry of Economic Affairs and Finance. Value Added Tax Plan Office: Tax Affairs Organization. [In Persian]

Rezaei, I. (2017). The Relationship between Structural Changes in the Economy and Changes in the Tax Structure; Lessons for Tax Policy. Tax Research Journal. 25 (36). 11-42. [In Persian]

Tail, A. A. (1991). Value Added Tax: Administrative and Policy Issues. Occasional Paper. International Monetary Fund. No 8.

Ueda, J. (2017). The Evolution of Potential VAT Revenues and C-Efficiency in Advanced Economies. International Monetary Fund. WP/17/158.

Worldwide VAT GST and Sales Tax Guide (2019).

Ziaee Bigdeli, M. T., & Tahmasebi Boldaji, F. (2004). Value Added Tax: Modern Taxation. Tehran: Institute of Economic Affairs. [In Persian]